A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, further providing for exemptions and special provisions.

HB 833 proposes a constitutional amendment to add a 4% tax on Pennsylvania residents with annual taxable income exceeding $1 million. This tax would apply only to income above the $1 million threshold, directly affecting high-income earners in the state. The amendment includes an annual cost-of-living adjustment for the income threshold, aligning it with federal tax bracket methodology. This is a policy change to the state constitution, not an immediate law, requiring approval through the constitutional amendment process.